Tex. Tax Code § 327.001
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
In this chapter, "municipal street" means the entire width of a way held by a municipality in fee or by easement or dedication that has a part open for public use for vehicular travel. The term does not include a designated state or federal highway or road or a designated county road.
Tex. Tax Code § 327.001